{"id":38385,"date":"2014-02-13T10:11:00","date_gmt":"2014-02-13T01:11:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=38385"},"modified":"2014-02-12T20:28:46","modified_gmt":"2014-02-12T11:28:46","slug":"management-accounting-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-29\/","title":{"rendered":"\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u3000\u3010\u7b2c20\u56de\u3011\u300c\u539f\u4fa1\u8a08\u7b97\u306e\u5177\u4f53\u4f8b\uff08\u305d\u306e\uff11\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6797\u7e3d\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u7ba1\u7406\u4f1a\u8a08<span style=\"color: #ff6600;\">\uff3b\u8d85\uff3d<\/span>\u5165\u9580\u8b1b\u5ea7<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c20\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u539f\u4fa1\u8a08\u7b97\u306e\u5177\u4f53\u4f8b\uff08\u305d\u306e\uff11\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6797\u3000\u7e3d<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\"> \u30b1\u30fc\u30ad\u5c4b\u306e\u539f\u4fa1\u8a08\u7b97<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u4eca\u65e5\u306f\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306e\u5177\u4f53\u4f8b\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u307e\u305a\u306f\u30b1\u30fc\u30ad\u5c4b\u3092\u53d6\u308a\u4e0a\u3052\u3066\u307f\u3088\u3046\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u30b1\u30fc\u30ad\u5c4b\u3055\u3093\u3067\u3059\u304b\uff1f\u3082\u3063\u3068\u672c\u683c\u7684\u306a\u8a71\u3001\u4f8b\u3048\u3070\u81ea\u52d5\u8eca\u30e1\u30fc\u30ab\u30fc\u304c\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u539f\u4fa1\u8a08\u7b97\u3092\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u805e\u304d\u305f\u3044\u306e\u3067\u3059\u3051\u3069\u30fb\u30fb\u30fb<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u57fa\u672c\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u5c0f\u898f\u6a21\u3067\u3001\u3057\u304b\u3082\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u4f8b\u3067\u8003\u3048\u308b\u306e\u304c\u4e00\u756a\u306a\u3093\u3060\u3088\u3002<br \/>\n\u300c10\u5e74\u65e9\u3044\u300d\u3068\u306f\u8a00\u308f\u306a\u3044\u3051\u3069\u3001\u6700\u521d\u304b\u3089\u5fdc\u7528\u554f\u984c\u3092\u89e3\u3053\u3046\u306a\u3093\u3066\u3001\u7121\u7406\u3060\u3068\u306f\u601d\u308f\u306a\u3044\u304b\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u305d\u3046\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u308f\u304b\u308a\u3084\u3059\u3044\u3088\u3046\u306b\u3001\u305d\u306e\u30b1\u30fc\u30ad\u5c4b\u306f\uff12\u7a2e\u985e\u306e\u30b7\u30e7\u30fc\u30c8\u30b1\u30fc\u30ad\u3092\u4f5c\u3063\u3066\u3044\u308b\u3068\u3059\u308b\u3002\u6750\u6599\u306f\u5c0f\u9ea6\u3001\u30d0\u30bf\u30fc\u3001\u7802\u7cd6\u3001\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u3001\u305d\u308c\u304b\u3089\u30a4\u30c1\u30b4\u3068\u3057\u3088\u3046\u3002<br \/>\n\u90e8\u9580\u306f\u88fd\u9020\u90e8\u9580\u3068\u7ba1\u7406\u90e8\u9580\u306e\uff12\u3064\u3002<br \/>\n\u8ca9\u58f2\u4fa1\u683c\u306f\u3001\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\u3001\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u5171\u306b\uff11\u500b400\u5186\u3002<br \/>\n\u3042\u308b\u65e5\u306e\u88fd\u9020\u5b9f\u7e3e\u3092\u6b21\u306b\u793a\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u300a\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\u300b<\/strong><\/p>\n<ul>\n<li>\u88fd\u9020\u6570\uff1a1,100\u500b<\/li>\n<li>\u5b8c\u6210\u6570\uff1a1,000\u500b<\/li>\n<li>\u6750\u6599\u8cbb\uff1a100,000\u5186<\/li>\n<li>\u4f5c\u696d\u6642\u9593\uff1a210\u5206<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u300b<\/strong><\/p>\n<ul>\n<li>\u88fd\u9020\u6570\uff1a1,200\u500b<\/li>\n<li>\u5b8c\u6210\u6570\uff1a1,000\u500b<\/li>\n<li>\u6750\u6599\u8cbb\uff1a150,000\u5186<\/li>\n<li>\u4f5c\u696d\u6642\u9593\uff1a270\u5206<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4f5c\u696d\u6642\u9593\u306e\u5185\u8a33\u300b<\/strong><\/p>\n<ul>\n<li>\u30b9\u30dd\u30f3\u30b8\u5de5\u7a0b\n<ul>\n<li>\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\uff1a30\u5206<\/li>\n<li>\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\uff1a30\u5206<\/li>\n<\/ul>\n<\/li>\n<li>\u713c\u304d\u5de5\u7a0b\n<ul>\n<li>\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\uff1a15\u5206\u00d7\uff14\u56de<\/li>\n<li>\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\uff1a15\u5206\u00d7\uff14\u56de<\/li>\n<\/ul>\n<\/li>\n<li>\u4ed5\u4e0a\u3052\u5de5\u7a0b\n<ul>\n<li>\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\uff1a120\u5206<\/li>\n<li>\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\uff1a180\u5206<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u52a0\u5de5\u8cbb\u300b<\/strong><\/p>\n<ul>\n<li>\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\u90e8\uff1a201,600\u5186<\/li>\n<li>\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u90e8\uff1a278,400\u5186<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u52a0\u5de5\u30ec\u30fc\u30c8\u300b<\/strong><\/p>\n<ul>\n<li>\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\u90e8\uff1a960\u5186<\/li>\n<li>\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u90e8\uff1a1,031\u5186<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3067\u306f\u3001\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\u3068\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u306e\u539f\u4fa1\u306f\u3044\u304f\u3089\u3060\u308d\u3046\u304b\u3002<br \/>\n\u5358\u7d14\u7dcf\u5408\u539f\u4fa1\u8a08\u7b97\u3001\u7d44\u5225\u7dcf\u5408\u539f\u4fa1\u8a08\u7b97\u3001\u500b\u5225\u539f\u4fa1\u8a08\u7b97\u6bce\u306b\u8a08\u7b97\u3057\u3066\u307f\u3088\u3046\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u5358\u7d14\u7dcf\u5408\u539f\u4fa1\u8a08\u7b97\u3067\u3059\u3068\u3001\u88fd\u9020\u539f\u4fa1\u304c\u6750\u6599\u8cbb25\u4e07\u5186\u3001\u52a0\u5de5\u8cbb\u304c48\u4e07\u5186\u3001\u5b8c\u6210\u6570\u304c2,000\u500b\u3060\u304b\u3089\u3001\uff11\u500b\u3042\u305f\u308a365\u5186\uff0873\u4e07\u5186\u00f7200\u500b\uff09\u3067\u3059\u3002<br \/>\n\u7d44\u5225\u7dcf\u5408\u539f\u4fa1\u8a08\u7b97\u3067\u3059\u3068\u3001\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\u304c\u6750\u6599\u8cbb100,000\u5186\u3001\u52a0\u5de5\u8cbb201,600\u5186\u3001\u5b8c\u6210\u65701,000\u500b\u3060\u304b\u3089\u3001\uff11\u500b\u3042\u305f\u308a301.6\u5186\uff08301,600\u5186\u00f71,000\u500b\uff09\u3002\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u306f\u6750\u6599\u8cbb150,000\u5186\u3001\u52a0\u5de5\u8cbb278,400\u5186\u3001\u5b8c\u6210\u65701,000\u500b\u3060\u304b\u3089\u3001\uff11\u500b\u3042\u305f\u308a428.4\u5186\uff08428,400\u5186\u00f71,000\u500b\uff09\u3067\u3059\u3002<br \/>\n\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u306f\uff11\u500b\u3042\u305f\u308a28.4\u5186\u306e\u8d64\u5b57\u3067\u3059\u304b\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u306e\u901a\u308a\u3002\u5358\u7d14\u7dcf\u5408\u539f\u4fa1\u8a08\u7b97\u3067\u306f\uff11\u500b365\u5186\u3060\u304b\u3089\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u3082\u5132\u304b\u3063\u3066\u3044\u308b\u3068\u601d\u3063\u3066\u3057\u307e\u3046\u3002\u3060\u304c\u3001\u7d44\u5225\u306b\u539f\u4fa1\u3092\u8a08\u7b97\u3057\u305f\u3089\u305d\u3046\u3067\u306f\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u3067\u3082\u3001\u4f1a\u793e\u306e\u4eba\u306f\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u306f\u5132\u304b\u308b\u306f\u305a\u3060\u3068\u601d\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u3046\u3067\u306a\u3044\u3068\u3001\u6700\u521d\u304b\u3089400\u5186\u3067\u58f2\u3063\u305f\u308a\u3057\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u306a\u308b\u307b\u3069\u3002\u826f\u3044\u70b9\u306b\u6c17\u3065\u3044\u305f\u306d\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\"> \u6d3b\u52d5\u5225\u306b\u6642\u9593\u3092\u96c6\u8a08\u3059\u308b\uff21\uff22\uff23<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u88fd\u9020\u6570\u3068\u5b8c\u6210\u6570\u3092\u898b\u3066\u3054\u3089\u3093\u3002\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\u306f\u88fd\u9020\u65701,100\u500b\u306b\u5bfe\u3057\u3066\u5b8c\u6210\u65701,000\u500b\u3060\u3002\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u306f\u88fd\u9020\u65701,200\u500b\u306b\u5bfe\u3057\u3066\u5b8c\u6210\u65701,000\u500b\u3002\u3064\u307e\u308a\u3001\u6b69\u7559\u307e\u308a\u304c\u554f\u984c\u306a\u3093\u3060\u3002<br \/>\n\u4eee\u306b\u4ed5\u640d\u3058\u304c\u30bc\u30ed\u3060\u3068\u3057\u305f\u3089\u3001\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\u306e\u539f\u4fa1\u306f274\u5186\uff08301,600\u5186\u00f71100\u500b\uff09\u3001\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u306e\u539f\u4fa1\u306f357\u5186\uff08428,400\u5186\u00f71200\u500b\uff09\u3067\u5171\u306b\u5229\u76ca\u304c\u51fa\u308b\u8a08\u7b97\u3060\u3002<br \/>\n\u4f1a\u793e\u306e\u4eba\u306f\u3069\u3046\u3057\u3066\u3082\u539f\u4fa1\u3092\u5b89\u304f\u898b\u7a4d\u3082\u308a\u304c\u3061\u306a\u3093\u3060\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\u3068\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u306e\u5229\u76ca\u7387\u306e\u5dee\u306f\u6b69\u7559\u307e\u308a\u7387\u306b\u3042\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002\u3067\u3082\u3001\u3069\u3053\u3067\u4ed5\u640d\u3058\u304c\u751f\u3058\u305f\u306e\u304b\u306f\u3001\u7d44\u5225\u539f\u4fa1\u8a08\u7b97\u3067\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3060\u304c\u3001\uff21\uff22\uff23\uff08Activity Based Costing\uff1a\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\uff09\u3092\u4f7f\u3048\u3070\u4e00\u76ee\u77ad\u7136\u3060\u3002\u4ed5\u4e0a\u3052\u5de5\u7a0b\u3092\u898b\u3066\u3054\u3089\u3093\u3002\u30a4\u30c1\u30b4\u30b1\u30fc\u30ad\u304c120\u5206\u306b\u5bfe\u3057\u3066\u3001\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u306f180\u5206\u3060\u3002<br \/>\n\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u5dee\u304c\u751f\u3058\u305f\u304b\u3002<br \/>\n\u305d\u308c\u306f\u3001\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u306e\u5dee\u306a\u3093\u3060\u3088\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u3068\u3044\u3044\u307e\u3059\u3068\u30fb\u30fb\u30fb<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u30b1\u30fc\u30ad\u306b60\u5206\u3082\u591a\u304f\u304b\u304b\u3063\u305f\u7406\u7531\u306f\u3001\u4f5c\u696d\u304c\u8907\u96d1\u306a\u305f\u3081\u624b\u9593\u304c\u304b\u304b\u3063\u305f\u304b\u3082\u3057\u308c\u306a\u3044\u3057\u3001\u8077\u4eba\u304c\u6163\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u306b\u5931\u6557\u304c\u591a\u304b\u3063\u305f\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002\uff21\uff22\uff23\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u6d3b\u52d5\u5225\u306b\u6642\u9593\u3092\u96c6\u8a08\u3059\u308b\u3093\u3060\u3002\u3060\u304b\u3089\u3001\u539f\u4fa1\u9ad8\u306e\u539f\u56e0\u3082\u308f\u304b\u308b\u3057\u3001\u6b21\u306b\u6253\u3064\u624b\u3082\u898b\u3048\u3066\u304f\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u305d\u3046\u306a\u3093\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3053\u306e\u3088\u3046\u306b\uff21\uff22\uff23\u3092\u4f7f\u3048\u3070\u3001\u4eca\u307e\u3067\u898b\u3048\u306a\u304b\u3063\u305f\u4fa1\u5024\u3092\u4ed8\u4e0e\u3059\u308b\u73fe\u5834\u306e\u60c5\u5831\u307e\u3067\u308f\u304b\u308b\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u305d\u3093\u306a\u306b\u4fbf\u5229\u306a\u539f\u4fa1\u8a08\u7b97\u65b9\u5f0f\u306a\u306e\u306b\u3001\u5c0e\u5165\u3057\u305f\u4f1a\u793e\u306e\u8a71\u306f\u3042\u307e\u308a\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u305b\u3093\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u3046\u3060\u306d\u3002\u307e\u305a\u3001\u5c0e\u5165\u3059\u308b\u969b\u306e\u30b7\u30b9\u30c6\u30e0\u8a2d\u8a08\u304c\u5927\u5909\u306a\u3093\u3060\u3002\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u3060\u3051\u3067\u306a\u304f\u3001\u751f\u7523\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3001\u5b9f\u7e3e\u53ce\u96c6\u30b7\u30b9\u30c6\u30e0\u3068\u5b8c\u5168\u306b\u9023\u52d5\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3060\u304b\u3089\u3001\u3053\u308c\u307e\u3067\u306e\u539f\u4fa1\u8a08\u7b97\u306e\u3088\u3046\u306b\u624b\u8a08\u7b97\u3068\u3044\u3046\u308f\u3051\u306b\u306f\u3044\u304b\u306a\u3044\u3002\uff29\uff34\uff08\u60c5\u5831\u6280\u8853\uff09\u3092\u4f7f\u3044\u3053\u306a\u3059\u5fc5\u8981\u304c\u3042\u308b\u3093\u3060\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u60c5\u5831\u793e\u4f1a\u306b\u3075\u3055\u308f\u3057\u3044\u539f\u4fa1\u8a08\u7b97\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u306e\u901a\u308a\u3002<br \/>\n\u6b21\u56de\u306f\uff29\uff34\u3092\u6d3b\u7528\u3057\u305f\uff21\uff22\uff23\u306e\u5fdc\u7528\u4f8b\u3092\u898b\u3066\u3044\u3053\u3046\u3002\u75c5\u9662\u306e\u539f\u4fa1\u8a08\u7b97\u3060\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u697d\u3057\u307f\u3067\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u30fb\uff14\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u3014\uff31\u3015\u4eca\u65e5\u306f\u539f\u4fa1\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306e\u5177\u4f53\u4f8b\u3067\u3059\u306d\u3002<br \/>\n\u3014\u6797\u3015\u307e\u305a\u306f\u30b1\u30fc\u30ad\u5c4b\u3092\u53d6\u308a\u4e0a\u3052\u3066\u307f\u3088\u3046\u3002<br \/>\n\u3014\uff31\u3015\u30b1\u30fc\u30ad\u5c4b\u3055\u3093\u3067\u3059\u304b\uff1f\u3082\u3063\u3068\u672c\u683c\u7684\u306a\u8a71\u3001\u4f8b\u3048\u3070\u81ea\u52d5\u8eca\u30e1\u30fc\u30ab\u30fc\u304c\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u539f\u4fa1\u8a08\u7b97\u3092\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u805e\u304d\u305f\u3044\u306e\u3067\u3059\u3051\u3069\u30fb\u30fb\u30fb<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,233,182,290],"tags":[365],"backnumber":[1731],"series":[1147],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 06:50:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/38385"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=38385"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/38385\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=38385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=38385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=38385"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=38385"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=38385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}